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Die Einkommensteuer: Praktische Erläuterungen

Die Einkommensteuer: Praktische Erläuterungen

          
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About the Book

Einige Daten für die Entwicklung des Einkommensteuergesetzes: Ein ein- heitliches Einkommensteuergesetz wurde am 23. März 1920 geschaffen. Damit entstand eine einheitliche Einkommensteuer des Reiches, während früher die einzelnen Bundesstaaten verschiedene Einkommensteuergesetze erlassen hatten. Fünf Jahre später wurde das Einkommensteuergesetz durch das Gesetz vom 10. August 1925 geändert und in neuer Form veröffentlicht. An seine Stelle ist das Einkommensteuergesetz vom 16. Oktober 1934 getreten, das einige Änderungen herbeigeführt und die Rechtsprechung des Reichs- finanzhofs weithin berücksichtigt hat. Dieses Gesetz ist am 27. Februar 1939 in neuer Fassung verkündet worden und hat bis Ende 1945 Geltung gehabt. Dann sind erhebliche Änderungen durch die Kontrollratsgesetze Nr. 12 vom 11. Februar 1946 und Nr. 41 vom 19. Dezember 1947 herbeigeführt worden. Viele dieser Änderungen sind aber wieder aufgehoben und andere Ände- rungen sind neu eingeführt worden, so daß das Einkommensteuergesetz erst- malig nach dem Umbruch als EStG 1948 in der Fassung des Mil.-Rcg.-Ges.


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Product Details
  • ISBN-13: 9783663126768
  • Publisher: Gabler Verlag
  • Binding: Paperback
  • Height: 234 mm
  • No of Pages: 137
  • Series Title: Fachbücher Für Die Wirtschaft
  • Sub Title: Praktische Erläuterungen
  • Width: 156 mm
  • ISBN-10: 3663126765
  • Publisher Date: 01 Jan 1952
  • Edition: 0002-2. Aufl. 1952
  • Language: German
  • Returnable: Y
  • Spine Width: 8 mm
  • Weight: 204 gr


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